Article explains how we can get corrected Physical Income Tax / TDS challan after payment through Bank with period of correction and format to apply for correction.

Recently I faced a situation where the tax demand on regular assessment of my client for A.Y 2016-17 was deposited with a nationalized bank but wrongly the said payment of demand was done towards A.Y 2017-18. This situation may have been faced by many assessees because there may always a possibility of mentioning wrong Assessment year or wrong PAN/TAN etc in the TDS Challan or in Income Tax Challans.

In such situation the first thing that comes to mind is how one can get the challan corrected after the payment of tax so that right credit of tax is given to the assessee/deductor concerned. The power to amend such wrong details in challan after payment of tax in OLTAS has been given to Assessing officer and Bank depending upon the type of correction, which has been provided as follows for the benefit of all concerned. At present, the banks are permitted to correct data relating to three fields only i.e. amount, major head code and name. The other errors can be corrected only by the assessing officers.

The fields that can be corrected and the entity authorized to carry out corrections on challan with deposit date less than September 1, 2011 are as below:

Sr. No.

Type of Correction on Challan

Performed By

1

PAN/TAN

Assessing Officer

2

Assessment Year

Assessing Officer

3

Major Head

Assessing Officer /Bank

4

Minor Head

Assessing Officer

5

Nature of Payment

Assessing Officer

6

Total Amount

Bank

7

Name

Bank

In case of physical challans with deposit date greater than equal to September 1, 2011, the fields that can be corrected by the Taxpayer through Bank are tabulated below:

Sr. No.

Type of Correction on Challan

Period for correction request (in days)

1

PAN/TAN

Within 7 days from challan deposit date

2

Assessment Year

Within 7 days from challan deposit date

3

Major Head

Within 3 months from challan deposit date

4

Minor Head

Within 3 months from challan deposit date

5

Nature of Payment

Within 3 months from challan deposit date

6

Total Amount

Within 7 days from challan deposit date

The time window for correction by the bank is 7 days from the date of receipt of correction request from the tax-payer.

Please Note

1. Thus application should be made for correction to the A.O or Bank in case of any mistake in Income Tax/TDS Challan depending upon the type of correction as mentioned above.

2. For challans with challan deposit date from September 1, 2011 to September 30, 2011, the time limit for correction in TAN/PAN, Assessment Year and Amount will be within 45 days from challan deposit date.

Conditions:

The changes can be made by the banks, subject to following conditions:

i. Correction in Name is not permitted.

ii. Any combination of correction of Minor Head and Assessment Year together is not allowed.

iii. PAN/TAN correction will be allowed only when the name in the challan matches with the name as per the new PAN/TAN.

iv. The change of amount will be permitted only on the condition that the amount so corrected is not different from the amount actually received by the bank and credited to Govt. Account.

v. For a single challan, correction is allowed only once. However, where 1st correction request is made only for amount, a 2nd correction request will be allowed for correction in other fields.

vi. There will be no partial acceptance of change correction request, i.e. either all the requested changes will be allowed, if they pass the validation, or no change will be allowed, if any one of the requested changes fails the validation test.

Procedure:

i. The tax-payer has to submit the request form for correction (in duplicate) to the concerned bank branch.

ii. The tax-payer has to attach copy of original challan counterfoil.

iii. In case of correction desired for challans in Form 280, 282, 283, the copy of PAN card is required to be attached.

iv. In case of correction desired for payments made by a tax-payer (other than an individual), the original authorization with seal of the non-individual taxpayer is required to be attached with the request form.

After the window period available to banks for challan correction, the assessee can make a request for correction to his or her assessing officer, who is authorized under the departmental OLTAS application to make such correction in challan data in bonafide cases, to enable credit of the taxes paid, to the concerned assessee.

Format of application to bank for challan correction to be requested by the taxpayer

To

The Branch Manager,

…………………………. (Address of Branch)

Taxpayer Details :

Taxpayer Name :

Taxpayer Address :

Taxpayer TAN/PAN :

Name of Authorized Signatory :

(in case of non-individual taxpayer)

Sub : Request for Correction in Challan No: 280/281/282/283 [Strike out which ever is not applicable]

Sir/Madam,

I request you to make corrections in the challan data as per following details :

Challan Details:

BSR Code

Challan Tender Date (Cash/Cheque Deposit Date)

Challan Sl. No.

–

Sl. No.

Fields in which correction required

Please Tick

Original Details

Modified Details

1.

TAN/PAN (10 digit)

2.

Assessment Year (YYYY)

3.

Major Head code (4 digit)

4.

Minor Head code (3 digit)

5.

Nature of Payment (3 digit)

6.

Total Amount (13 digit)

Note: Please tick against the relevant fields where changes are required.

Dear Sir,
Today the date, 7/8/2019 I deposited a TDS challan in in form 280 given at TIN site and deposited the amount u/s 6CH. But due to computer failure or otherwise the TAN No. is wrongly selected. What should I do now?

I have inadvertently paid appeal fee of Rs.10000 to wrong head i.e. 400 and wrong Assessment year. This time the members of the Tribunal refused to plead on the ground that the payment has been made under wrong head.
Now please guide me how can i change the said challan to different head.
The challan was deposited one year ago.
Thanks

To sir/Madam,
My query is if i wrongly quote wrong assessment year while paying self assessment tax. Now while filling return can i claim that amount which i have already paid which is reflecting in wrong assessment year?
Please help the same

Pls help while depositing Advance Tax online I had wrongly entered one extra zero and therefore the amount deposited was 10 times of the actual amount to be deposited.Pls help how do I get the excess amount deposited by me back to my account.To whom should I apply for rectification and refund of the excess amount deposited.

SIR,
IN THE LAST QTR OF 2014-15, WE DEDUCTED AND DEPOSITED THE TDS OF ONE OF OUR FIRM, BUT THE FIRM HAD NOT SUPPLIED THE BILL FOR PAYMENT TO US. THE FIRM IS SAYING THAT HE HAD TO PAY ADDITIONAL SERVICE TAX AS WE HAD DEDUCTED THE TDS AMOUNT OF UNPAID BILL ALSO. CAN A TDS RETURN FILED BE MODIFIED. IF YES, THEN PLEASE SUGGEST US WHAT TO DO

hello sir i had paid tax in through net baking on 09/08/2014 but i wrongly mentioned A.Y 2014-15 instead 2013-14 is correctly 5 days has completed then how to i change the A.Y Edit the Callahan through net banking.

Pls sir advice me, i have paid online
TDS payment A/Y 2014-2015 but i wrongly tick on A/Y 2013-2014, while , i want to correct the assessment year on A/Y 2014-15 insted of 2013-2014. pls sir advice me the procedure to rectify challan.

Sir,
This is very time taking process, we are facing problem from 7th Feb 2014.. the assessing officer has transferred the point to Head Office on 14th Feb, but they even dont know how to rectify. Co-operating but not recfied till date.

Sir,
In one of our client case, due to mistake the Name and TAN was written of other party, though the payment was made from correct bank account. Now the Bank is not helping in filing correction to NSDL or they do not know the procedure. Could u pl tell what the procedure which bank has to follow so that we can convince them

Sir I have deposited tax online through state bank of india but while depositing tax .I have selection in deductees type I have wrong select wrong dedudtee that is company deductee. Sir please How i Solve It

Sir, I have paid TDS on 94-A for the Asst Year 13-14 with wrong section code as 94-C. Kindly explain how to rectify the challan which we have deposited on 29/01/2013 Amounting to Rs. 1230/- in IDBI Bank Ltd., Court Road, Amritsar BSR Code – 6910272 Challan Serial No. 01

Dear sir,
on December 14 2013 i have paid advance tax on Personal PAN number, which was suppose to be paid in HUF pan number, both pan name is in the same name. Today i found that i have made a mistake as i will be filing my IT returns next month. How should i correct the Pan number, can i transfer the money to the correct pan number do i still have time do do so. Please advise.

Respected sir i have paid by mistake 22041 tds in april-2012 and 23000 is payable in dec-2012 can i adjust that Rs 22041 in dec-2012 and bal with another challan for rs 959 in dec or nat please guide me

Sir, I have paid Advance tax throught e- payment for the Asst Year 13-14 under TDS section 192 and I have filed the Return as well. Kindly explain how to rectify the challan and return which we have filed

Sir, I have paid TDS on 94-C throught e- payment for the Asst Year 12-13 with wrong section code as 94-A and I have filed the Return as well. Kindly explain how to rectify the challan and return which we have filed

Sir, I have paid TDS on 94-C throught e- payment for the Asst Year 12-13 with wrong section code as 94-A and I have filed the Return as well. Kindly explain how to rectify the challan and return which we have filed

I have made excess payment of advance tax while paying “ONLINE” through SBI. An extra “ZERO” added by mistake changed the amount from thousands to lacs and its hurting me.

Can the bank correct the challan ? IF not can the Assessing Officer do it ? If so, what’s the circular/ notification no. Please give me the details. Both Bank and AO have refused saying claiming “REFUND” is the only answer. The IT Dept website gives details of challan correction mechanism but does not quote any circular

We had deposited an advance tax on 12/09/2007 in our bank. When the advance tax was uploaded the PAN was wrongly entered due to which it is not reflecting against our name in 26AS.

We submitted a letter to the Assessing for rectification of the same alongwith the bank certificate and tax payers challan counterfoil. The same has

been rectified by the AO, but it is still not reflected in the 26AS. I was informed that NSDL is responsible for the 26AS entries. I have written to them and attached the screenshot got from the AO showing the change in PAN with all supporting documents. Unfortunately they have still to respond.

Please give me any application format for wrong PAN No written in Advance Tax Challan. and please also let me know where I have to give this application. I live in Jaipur & my income tax file in Delhi.

Sir,
In one of our client case, due to mistake the Name and TAN was written of other party, though the payment was made from correct bank account. Now the Bank is not helping in filing correction to NSDL or they do not know the procedure. Could u pl tell what the procedure which bank has to follow so that we can convince them

Dear Sir,
I also faced same problem self assessment tax was deposited as tax paid on regular assessement, I approached the AO he extrended his help in gettong corrction on OLTAS and correction is carried out by him

In our own case while paying the advance tax in the Bank for the assessment year 2007-08 instead of quoting the PAN of the firm PAN of the partner was written the challan. Then it was accepted by the Bank also though the PAN and the name did not match because the Bank did not have access to PAN data base. While processing the return demand was raised with interest. Since the assessment of the partner was also in the same Commissionarate, rectification petition was filed in April 2009 giving details of assessment of the partner wherein the advance tax was not claimed. But till date there is no response from the department. It is not known whether the Income Tax Officers are aware of the powers given to them for correction or they are not able to carry out the corrections because of lack of computer knowledge.